Nonprofit · EIN 45-0521059
LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION
Tax-exempt · WILMINGTON, DE 19803
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $739,562 | $1,125,067 | -$385,505 | $9,871,957 | $0 | $9,871,957 |
| December 31, 2024 | 990-PF | $709,587 | $1,017,455 | -$307,868 | $10,038,617 | $0 | $10,038,617 |
| December 31, 2023 | 990-PF | $564,207 | $752,304 | -$188,097 | $9,974,460 | $0 | $9,974,460 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $313,210
- Net gain from sales of assets
- $426,337
- Other income
- $15
Expenses
- Grants and similar amounts paid
- $890,000
- Disbursements for charitable purposes
- $960,453
- Excise tax on investment income
- $8,017
Balance sheet and other
- Total assets, start of year
- $10,038,617
- Total assets, end of year
- $9,871,957
- Total liabilities, end of year
- $0
- Net assets, end of year
- $9,871,957
- Fair market value of assets
- $11,721,905
- Qualifying distributions
- $960,453
- Net investment income
- $739,562
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST STATE TRUST COMPANY 2 RIGHTER PARKWAY STE 300A, WILMINGTON, DE 19803 | DIRECTOR | 2 | $0 |
| DAVID STRAUS 2 RIGHTER PARKWAY STE 300A, WILMINGTON, DE 19803 | MANAGING DIRECTOR | 2 | $0 |
| BARBARA DANBERG 2 RIGHTER PARKWAY STE 300A, WILMINGTON, DE 19803 | PRES. , SECR. AND TREASURER | 2 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST STATE TRUST COMPANY 2 RIGHTER PARKWAY STE 300A, WILMINGTON, DE 19803 | DIRECTOR | 2 | $0 |
| DAVID STRAUS 2 RIGHTER PARKWAY STE 300A, WILMINGTON, DE 19803 | MANAGING DIRECTOR | 2 | $0 |
| BARBARA DANBERG 2 RIGHTER PARKWAY STE 300A, WILMINGTON, DE 19803 | PRES. , SECR. AND TREASURER | 2 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| FIRST STATE TRUST COMPANY 1 RIGHTER PARKWAY 120, WILMINGTON, DE 19803 | DIRECTOR | 2 | $0 |
| DAVID STRAUS 1 RIGHTER PARKWAY 120, WILMINGTON, DE 19803 | MANAGING DIRECTOR | 2 | $0 |
| BARBARA DANBERG 1 RIGHTER PARKWAY 120, WILMINGTON, DE 19803 | PRESIDENT, SECRETARY, TREASURER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 2 RIGHTER PKWY STE 300A, WILMINGTON, DE 19803-1551
- In care of
- % RICHARD T SMITH PRES
- Signed the 990-PF
- FIRST STATE TRUST, DIRECTOR
- Phone
- (302) 573-5812
- Return prepared by
- KPMG LLP
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 45-0521059
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2003
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T22)
- Assets (IRS master file)
- $9,871,957
- Income (IRS master file)
- $6,504,578
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $739,562 | $1,125,067 | $9,871,957 | IRS |
| 990-PF | December 2024 | $709,587 | $1,017,455 | $10,038,617 | IRS |
| 990-PF | December 2023 | $564,207 | $752,304 | $9,974,460 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0521059).
Questions about LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION
- What is the EIN of LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION?
- The employer identification number (EIN) of LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION is 45-0521059.
- Is LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2003.
- Are donations to LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LYNNE RUFFIN-SMITH CHARITABLE FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $739,562, expenses of $1,125,067 and total assets of $9,871,957 at year end.
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